Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Definitions in securities regulation clarify scope of persons and transactions affecting stock exchanges and clearing corporations. Regulation 2(1)(o) establishes definitions that determine the regulatory ambit of the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012, delimiting applicability to particular persons, transactions and instruments and indicating cross-reference to the Income tax Act for related taxation or reporting consequences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions in securities regulation clarify scope of persons and transactions affecting stock exchanges and clearing corporations.
Regulation 2(1)(o) establishes definitions that determine the regulatory ambit of the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012, delimiting applicability to particular persons, transactions and instruments and indicating cross-reference to the Income tax Act for related taxation or reporting consequences.
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